Maine Revenue Services
What document contains information about Maine Revenue Services reconsideration process?
What is:
The taxpayer bill of rights
True or False:
An "automobile" means any self-propelled 4-wheel vehicle designed for the conveyance of passengers or property on the public highways.
What is:
False
That is the definition of motor vehicle
True or False:
Fuel and electricity used at a manufacturing facility are completely exempt from sales tax.
What is:
False, only 95% of the sale price is exempt
DAILY DOUBLE!
True or False:
An adult use marijuana cultivation facility may be engaged in "commercial agricultural production" and eligible for a sales tax exemption on some of its purchases.
What is:
True
The undisputed, most eventful gathering in the last five years.
What is:
THE CHRISTMAS PARTY
The publication periodically sent to taxpayers that contains information about significant law changes is referred to as?
What is:
A Maine Tax Alert
"Any activity engaged in with the object of gain, benefit or advantage, either direct or indirect" is the definition for...?
What is:
Business
True or False
The exemption for diabetic supplies applies to equipment and supplies used in the diagnosis or treatment of human and animal diabetes.
What is:
False, only applies to the diagnosis and treatment of human diabetes
True or False
Quality control is included in the production process?
False, machinery and equipment for quality control not considered part of production
What is:
Gravy
What is the annual interest rate for overdue payments owed by taxpayer to Maine Revenue Services for the calendar year 2021?
What is:
5%
"An operation or integrated series of operations engaged in as a business or segment of a business that transforms or converts personal property by physical, chemical, or other means into a different form" is the definition of...?
Production
The first ____ kilowatt hours of residential electricity per month are exempt.
What is:
750
Regarding commercial agriculture, aquaculture, fishing, and wood harvesting, in order for machinery or equipment to be purchased exempt, the item must be depreciable and used ______ and _______ in a qualified activity.
What is:
Directly and Primarily
Courtney's cube brings the office joy because it is full of _______.
What is:
Disney Princesses
Besides the Sales, Fuel & Special Tax division, name 3 other divisions that are part of Maine Revenue Services
What is:
Income/Estate, Property Tax, Compliance/Criminal, Corporate Tax, Tax Policy, Quality Assurance, Operations Processing & Security
The definition of "products for internal human consumption" does NOT include... ? Name one of the specified product categories.
What is:
Spirituous, malt or vinous liquors; medicines; tonics; vitamins; dietary supplements; cigarettes
DAILY DOUBLE!
In 2021, the Maine legislature voted to pass a bill providing a sales tax exemption for the purchase of this type of safety device.
What is:
Firearm safety devices
Like-kind trade-ins that reduce the taxable sale price include motor vehicles, watercraft, aircraft, special mobile equipment, trailers, truck campers, and _____.
What is:
Chain saws
If Craig could change one tax law, what would he choose to tax?
What is:
The rental stream
There are currently 10 taxes designated under the category "Other Taxes". Name 5 of these "Other Taxes"
What is:
Blueberry, Cigarette, Healthcare Provider, Hospital, Initiator of Deposit, Mahogany Quahog, Marijuana Excise, Milk Handling Fee, Potato Tax, Tobacco Tax
Taxable services in the State of Maine include...?
Name 3
What is:
Rental of living quarters; transmission and distribution of electricity; the rental or lease of an automobile; the sale of an extended service contract; the sale of prepaid calling service
Residential gas when bought when bought for _____ and _____ is exempt in buildings used for human habitation and sleeping, with the exception of hotels.
What is:
Cooking and Heating
In order to qualify as an interim rental, the property must (1) be purchased for ______ and (2) cannot be rented to any one person for more than ______ months.
What is:
Resale and 12
One of our favorite pastimes is searching for ______ on Craiglist.
What is:
Used Mattresses